HB580 Alabama 2014 Session

Summary

Primary Sponsor

Randy WoodRepresentative

Republican

Session

Regular Session 2014

Title

St. Clair Co., food pantries, exempt from state, county, and municipal sales and use taxes under certain conditions

Summary

HB580 would exempt qualifying St. Clair County food pantries from state, county, and municipal sales and use taxes on purchases and distributions of food and related items for charitable purposes.

What This Bill Does

The bill defines a food pantry as a charitable nonprofit that collects or distributes food for charitable purposes without charging. It would exempt qualifying pantries in St. Clair County from all state, county, and municipal sales and use taxes on the purchase or distribution of food and food-related items for charitable purposes, if the pantry holds 501(c)(3) status and pays no salaries or expenses for charitable duties. The exemption applies to purchases and distributions and takes effect on the first day of the third month after the bill is enacted.

Who It Affects

• Food pantries in St. Clair County that are nonprofit organizations with 501(c)(3) status and do not pay salaries or expenses for charitable duties.
• Vendors and suppliers that sell food and related items to qualifying pantries, as these transactions would be tax-exempt.

Key Provisions

• Defines 'food pantry' as a charitable nonprofit that collects, purchases, or accumulates food and related items for distribution without charge.
• Exempts qualifying St. Clair County food pantries from state, county, and municipal sales and use taxes on the purchase or distribution of food and related items for charitable purposes, provided the pantry is a 501(c)(3) organization and pays no salaries or expenses for charitable duties.
• Effective date: the first day of the third month after passage and governor approval; applies in St. Clair County.
• Section 2 repeals laws or parts that conflict with this act.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation